1. Dividends paid by a company which is a resident of a Con-
tracting State to a resident of the other Contracting State may be
taxed in that other State.
2. However, such dividends may also be taxed in the Con-
tracting State of which the company paying the dividends is a
resident and according to the laws of that State, but if the ben-
eficial owner of the dividends is a resident of the other Contract-
ing State, the tax so charged shall not exceed:
(a) 5 per cent of the gross amount of the dividends if the benefi-
cial owner is a company (other than a partnership) which
holds directly at least 25 per cent of the capital of the com-
pany paying the dividends;
(b) 15 per cent of the gross amount of the dividends in all other
cases.
This paragraph shall not affect the taxation of the company in
respect of the profits out of which the dividends are paid.
3. The term “dividends” as used in this Article means income
from shares, “jouissance” shares or “jouissance” rights, mining
shares, founders’ shares or other rights, not being debt-claims,
participating in profits, as well as other income which is sub-
jected to the same taxation treatment as income from shares by
the laws of the State of which the company making the distribu-
tion is a resident. The term “dividends” includes likewise in the
Federal Republic of Germany income of a sleeping partner
(“stiller Gesellschafter”) from his participation as such, income
from a “partiarisches Darlehen”, “Gewinnobligationen” and simi-
lar profit-depending remuneration as well as distributions on cer-
tificates of an investment fund.
4. Notwithstanding the provisions of paragraphs 2 and 3, in-
come derived from rights or debt-claims participating in profits
(including in the Federal Republic of Germany income derived by
a sleeping partner (“stiller Gesellschafter”) from his participation
as such, from a “partiarisches Darlehen” and from “Gewinnobli-
gationen”) that is deductible in determining the profits of the
debtor may be taxed in the Contracting State in which it arises,
and according to the laws of that State. However, the tax so
charged shall not exceed 25 per cent of the gross amount of this
income.
5. The provisions of paragraphs 1 and 2 shall not apply if the
beneficial owner of the dividends, being a resident of a Contract-
ing State, carries on business in the other Contracting State of
which the company paying the dividends is a resident, through a
permanent establishment situated therein, or performs in that
other State, independent personal services from a fixed base
situated therein, and the holding in respect of which the divi-
dends are paid is effectively connected with such permanent
establishment or fixed base. In such case the provisions of Arti-
cle 7 or Article 14, as the case may be, shall apply.
6. Where a company which is a resident of a Contracting State
derives profits or income from the other Contracting State, that
other State may not impose any tax on the dividends paid by the
company, except insofar as such dividends are paid to a resident
of that other State or insofar as the holding in respect of which
the dividends are paid is effectively connected with a permanent
establishment or a fixed base situated in that other State, nor
subject the company’s undistributed profits to a tax on the com-
pany’s undistributed profits, even if the dividends paid or the
undistributed profits consist wholly or partly of profits or income
arising in such other State.
de-republic-of-korea-2002-base | BGBl. 2002 II S. 1630 | signed 2000-03-10 | published 2002-07-16 | Signed: 2000-03-10 | Gazette publication: 2002-07-16
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This source supplies German and English versions. The signing clause also identifies Korean as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-republic-of-korea-2002-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2000-03-10; consent law 2002-07-10; gazette publication 2002-07-16. Edition ID year is not a signature date. Treaty entry into force: 2002-10-31. Roster general application: 2003-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 31. Oktober 2002. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Korea, Republik R-P P: 18.04.2018 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2002 II S. 1630 | de-republic-of-korea-2002-base | de-republic-of-korea-2002-base | BGBl. 2002 II S. 1630 | signed 2000-03-10 | published 2002-07-16 | Signed: 2000-03-10 | Gazette publication: 2002-07-16 | Article 10 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-republic-of-korea-2002-base/en/articles/article-10/
Source, edition and limits
Source edition
de-republic-of-korea-2002-base | BGBl. 2002 II S. 1630 | signed 2000-03-10 | published 2002-07-16 | Signed: 2000-03-10 | Gazette publication: 2002-07-16
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
This source supplies German and English versions. The signing clause also identifies Korean as authentic; that third version is NOT present in this reader. Missing here does not mean globally unavailable. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-republic-of-korea-2002-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2000-03-10; consent law 2002-07-10; gazette publication 2002-07-16. Edition ID year is not a signature date. Treaty entry into force: 2002-10-31. Roster general application: 2003-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 31. Oktober 2002. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Korea, Republik R-P P: 18.04.2018 KR KR. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription